In the following summary of data for a payroll period, some amounts have been intentionally omitted: Earnings: 1. At regular rate 2 2. At overtime rate $51,000 3. Total earnings Deductions: 7 20,400 4. Social security tax 5. Medicare tax 6. Income tax withheld 5,100 86,700 11,700 7. Medical Insurance 8. Union dues 9. Total deductions 126,000 214,000 10. Net amount paid Accounts debited: 180,200 11. Factory Wages 12. Sales Salaries 13. Office Salaries 58.000 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (1) (3) (8) (12) b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank.